Upytech Consultants: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Upytech Consultants
Largest movements
- Cash +€9,653
up €9,653 (+24.4%), from €39,489 to €49,143
mainly Other debts (+€68,517) and Net result for the year (+€30,232)
- Receivables within one year +€2,872
up €2,872 (+7.5%), from €38,244 to €41,116
of which Other amounts receivable: +€5,048
- Tangible fixed assets -€1,173
down €1,173 (-18.2%), from €6,440 to €5,267
of which Other tangible fixed assets: -€697
- Other debts +€68,517
new in 2025: €68,517
- Profit (loss) carried forward -€58,141
down €58,141 (-100%), from €58,141 to €0
- Tax, wage and social debts +€4,229
up €4,229 (+36.0%), from €11,732 to €15,961
of which Taxes: +€4,229
- Trade debts -€3,051
down €3,051 (-60.3%), from €5,057 to €2,006
- Gross operating margin +€4,681
up €4,681 (+13.4%), from €34,967 to €39,648
- Taxes +€1,893
up €1,893 (+28.3%), from €6,688 to €8,581
- Other operating charges +€400
new in 2025: €400
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,696 | €97,871 | +€12,175 | +14.2% |
| Fixed assets | 21/28 | €6,440 | €5,267 | -€1,173 | -18.2% |
| Tangible fixed assets | 22/27 | €6,440 | €5,267 | -€1,173 | -18.2% |
| Furniture and vehicles | 24 | €673 | €197 | -€476 | -70.7% |
| Other tangible fixed assets | 26 | €5,766 | €5,070 | -€697 | -12.1% |
| Current assets | 29/58 | €79,256 | €92,604 | +€13,348 | +16.8% |
| Amounts receivable within one year | 40/41 | €38,244 | €41,116 | +€2,872 | +7.5% |
| Trade receivables | 40 | €21,303 | €19,127 | -€2,176 | -10.2% |
| Other amounts receivable | 41 | €16,941 | €21,989 | +€5,048 | +29.8% |
| Cash at bank and in hand | 54/58 | €39,489 | €49,143 | +€9,653 | +24.4% |
| Deferred charges and accrued income | 490/1 | €1,523 | €2,346 | +€823 | +54.0% |
| Total equity and liabilities | 10/49 | €85,696 | €97,871 | +€12,175 | +14.2% |
| Equity | 10/15 | €68,907 | €10,766 | -€58,141 | -84.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €7,266 | €7,266 | = | 0.0% |
| Distributable reserves | 133 | €7,266 | €7,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,141 | €0 | -€58,141 | -100% |
| Amounts payable | 17/49 | €16,789 | €87,105 | +€70,316 | +419% |
| Amounts payable within one year | 42/48 | €16,789 | €86,485 | +€69,696 | +415% |
| Trade debts | 44 | €5,057 | €2,006 | -€3,051 | -60.3% |
| Suppliers | 440/4 | €5,057 | €2,006 | -€3,051 | -60.3% |
| Taxes, remuneration and social security | 45 | €11,732 | €15,961 | +€4,229 | +36.0% |
| Taxes | 450/3 | €9,382 | €13,611 | +€4,229 | +45.1% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | - | €68,517 | +€68,517 | |
| Accrued charges and deferred income | 492/3 | - | €621 | +€621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,173 | €1,173 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €34,967 | €39,648 | +€4,681 | +13.4% |
| Operating profit (loss) | 9901 | €33,794 | €38,075 | +€4,281 | +12.7% |
| Financial income | 75/76B | €969 | €1,003 | +€34 | +3.5% |
| Recurring financial income | 75 | €969 | €1,003 | +€34 | +3.5% |
| Financial charges | 65/66B | €138 | €265 | +€127 | +92.5% |
| Recurring financial charges | 65 | €138 | €265 | +€127 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | €34,625 | €38,813 | +€4,188 | +12.1% |
| Income taxes | 67/77 | €6,688 | €8,581 | +€1,893 | +28.3% |
| Profit (loss) for the period | 9904 | €27,937 | €30,232 | +€2,295 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,937 | €30,232 | +€2,295 | +8.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.